I just came back from Puerto Rico on a surfing trip and I have to say, by far, the best surfing trip I have ever been in. I traveled with my wife and I can tell you Costa does not do it for the ladies or the wives, I have also traveled to Panama and although really good surf, nothing compared to Puerto Rico. As the poster above said about dominican republic, its true, but its not consistent and its also limited in the breaks you can surf.
Puerto Rico on the other hand is full of surfing beaches. Most of them break withouth no special conditions or swells ( even though they have a cold front right now and the waves are huge ). Puerto Rico fits the bill better for you in my opinion as there are plenty of things to do for the wife/girlfriend and plenty of surf also. Everytime I go I book my guy, his name is Alejandro, and he knows his stuff. When traveling with a party or the wife that is who I would suggest. His website is
http://www.aguaysalitre.comThe guy is not cheap but is worth every penny if you ask me. I could write a list of reasons why you would need to book thru him and let him drive you around but honestly the guy is so booked he doesnt really need any advertising, still give him a shot if you want to go to Puerto Rico.
Costa - NO
Panama - maybe depends on what your wife likes
Puerto Rico - shopping capital of the world and surfing hawaii of the caribbean win/win situation if you ask me.